A less sophisticated form of TAG, the God created numbers argument simply asserts that certain logical or mathematical ideas were the creation of a perfect or omnipotent mind, and that their existence is proof of his existence (since any mind capable of creating numbers in the first place deserves to be called God).

The main weakness of this argument is that it's not clear that the numbers need creating. In fact, to suggest that a mind created the numbers and other basic logical and mathematical objects suggests that there could be a state in which they did not exist, and that there is an intelligent and creative mind capable of functioning before any basic mathematical or logical processes have occurred. Put another way, to say that God created the numbers implies that he had some choice, and could have either not made them or made them differently. What would that even mean, to live in one of these alternative worlds? The idea is completely incoherent.

One last variation on this counter-argument: do the numbers exist? Clearly numbers are useful for describing certain aspects of the world, and we can talk about their properties in an objective way. But they do not exist as concrete, physical entities in the world. We can talk about some hypothetical person or hypothetical piece of furniture, and we can talk about what it means for that person or furniture to exist; we mean that either there's an object in the world that corresponds to the concept that we have, or there isn't. It's not clear what it means for an abstract concept like "justice" or the number "4" to exist or not exist. Some concepts are self-contradictory, or contradict other, more useful concepts, and so we don't use those to describe the world. But it's not clear that one can meaningfully talk about whether or not such things "exist" in the same way as we discuss whether or not physical objects or physical features of the world exist. And if the very existence of numbers is suspect, their creation is even more so.